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dc.contributor.authorMortimore, Anna
dc.date.accessioned2018-02-21T12:30:22Z
dc.date.available2018-02-21T12:30:22Z
dc.date.issued2016
dc.identifier.issn0812-695X
dc.identifier.urihttp://hdl.handle.net/10072/352965
dc.description.abstractThis article revisits the Australian Tax Forum research article, “Will cars go green in the ACT?” (2015). The Australian Capital Territory was the first jurisdiction in Australia to reform its vehicle purchase tax/duty on the basis of new vehicles’ “environmental performance”, in what was known as the Green Vehicle Duty Scheme (GVDS). The analysis of that tax instrument in 2015 concluded that it was not environmentally effective in influencing car purchasing trends towards lower CO2-emitting vehicles. A later reform of the GVDS, reflecting the federal government’s “Green Vehicle Guide”, replaces the GVDS with a new instrument, the Vehicle Emission Reduction Scheme (VERS), which commenced on 29 June 2015.1 This article considers whether the VERS instrument might usefully be adopted by other state and territory governments to improve fuel efficiency and reduce CO2 emission from light vehicles. It concludes that the tax design and price signal reforms set out in the VERS do not promote environmental performance better than its predecessor GVDS.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherTax Institute of Australia
dc.publisher.urihttps://ssrn.com/abstract=2922311
dc.relation.ispartofpagefrom717
dc.relation.ispartofpageto742
dc.relation.ispartofissue4
dc.relation.ispartofjournalAustralian Tax Forum
dc.relation.ispartofvolume31
dc.subject.fieldofresearchTaxation Law
dc.subject.fieldofresearchEnvironmental Management
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchPolicy and Administration
dc.subject.fieldofresearchLaw
dc.subject.fieldofresearchcode180125
dc.subject.fieldofresearchcode050205
dc.subject.fieldofresearchcode1501
dc.subject.fieldofresearchcode1605
dc.subject.fieldofresearchcode1801
dc.titleWill cars go green under the ACT's reformed vehicle purchase tax?
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
dc.description.versionVersion of Record (VoR)
gro.facultyGriffith Business School, Department of Accounting, Finance and Economics
gro.rights.copyright© The Author(s) 2017. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the author(s).
gro.hasfulltextFull Text
gro.griffith.authorMortimore, Anna


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